Morrison Waite

“ While, therefore, the courts of the United States have, under the act of 1875, the power to dismiss or remand a case, if it appears that a colorable assignment has been made for the purpose of imposing on their jurisdiction, no authority has as yet been given them to take jurisdiction of a case by removal from a state court when a colorable assignment has been made to prevent such a removal. Under the law as it now stands resort can only be had to the state courts for protection against the consequences of such an encroachment on the rights of a defendant. ”

“ This suit was brought in a state court of Iowa by Edward K. Goodnow, a citizen of New York, against Elizabeth T. Oakley, another citizen of the same state, to recover an amount claimed to be due for taxes paid by the Iowa Homestead Company and the Dubuque & Sioux City Railroad Company, both Iowa corporations, on lands belonging to the defendant. ”

“ This presents a federal question, and gives us jurisdiction, but as the decision was in accordance with our judgment in Provident Sav. Soc. v. Ford, 114 U.S. 635, S.C.. 5 Sup. Ct. Rep. 1104, the motion to affirm is granted. ”